International Tax Ruling


Allows CENVAT to Maruti Suzuki on new pipeline inauguration & Vishwakarma Puja, skill-competition

CESTAT Chandigarh allows CENVAT credit to leading automobile manufacturer on event management service i.e. holding Skill Competition between dealers and employees and other business event services (i....View More

University granting affiliation an “educational institution”; applies ‘purposive interpretation’; sets-aside assessment

Madras HC (Madurai Bench) holds that Assessee, a State University established by an Act of State Legislature (called Madurai Kamaraj University Act) granting affiliation is an “educational insti...View More

‘Refund’ made consequent to CESTAT's order not being normal claim, special provision applicable

CESTAT Chennai rules that where a refund application is made consequent to CESTAT’s final order, the claim is not a normal refund but would be covered by sub-clause (ec) under Explanation below ...View More

Can’t prevent Bank from exercising “secured creditor” rights due to Excise Department’s subsequent demands

SC dismisses Revenue’s appeal, holds that the Respondent-Bank cannot be prevented from exercising its rights as a secured creditor on the pretext that there is a debt to the Excise Department ar...View More

MSTT stays demand against Bharat Serums in assessment treating stock-transfer as inter-state sale

Maharashtra Sales Tax Tribunal (MSTT) allows stay application (without fixing part payment) filed under Central Sales Tax Act by a leading pharmaceutical company against Revenue’s assessment ord...View More

Distinguishes ‘Tax’ from ‘Royalty’ collected by State Electricity Board from CPP for controlled water usage

SC affirms decision of Kerala HC (Division Bench) which ruled that Kerala Government and Kerala State Electricity Board (KSEB) were justified to collect royalty from assessees (Captive Power Producers...View More

CENVAT credit denial of 1%/2% CVD paid on imported steam-coal 'illegal'

CESTAT New Delhi CESTAT New Delhi holds that “the Commissioner committed an illegality in disallowing CENVAT Credit of 1%/2% CVD paid on the imported coal”; Quashes Rs. 51.47 crores demand...View More

Excess demand confirmation u/s 73 unsustainable; Balance Sheet figure more authentic vis-à-vis Form 26AS

CESTAT, Chandigarh sets-aside confirmation of excess service-tax demand u/s 73 of the Finance Act against a words contract service provider; Holds that “As excess recovery of service tax can be ...View More

No service tax on Income Tax TDS portion borne by recipient

CESTAT Chennai sets-aside demand of service tax on amount of Tax Deducted At Source (TDS) borne by assessee (service recipient) while grossing up the consideration payable to service provider; An advi...View More

Allows CENVAT on mall construction pre-April 2011; Dismisses Revenue’s 'absence of nexus' submission

CESTAT New Delhi allows CENVAT credit to assessee who availed credit of excise duty/CVD on inputs/input services used for construction of ‘mall’ prior to April 01, 2011; Assessee availed t...View More